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← Dorset South and West Circuit

2023-08-31-accounts

CIRCUIT RECEIPTS AND PAYMENTS ACCOUNTS

THE METHODIST CHURCH STANDARD FORM OF ACCOUNTS

Dorset South and West

Circuit

FOR THE YEAR ENDED 31 August 2023

District
Southampton		 Circuit no 26-Aug
Registered Charity - Charity Registration number
1150182

If not a registered charity Her Majesty's Revenue and Customs Gift Aid number

(The HMRC number is equivalent to a registered charity number in terms of evidence of charitable status and may be used to give to donors or grant funders wishing to see evidence of the organisation's charitable status. Methodist charities in England and Wales that are not registered charities are excepted from registration under Statutory Instrument 2014 No.242 )

Ministers:

Revd John Yarrien

Revd Ruth Lownsbrough Revd Jane Wilson

Circuit Stewards:

Ms Sue Bird Mrs Janice Young Mrs Margaret Sibley Mrs Pamela Woodland Mr Ross Seagrave Mr Christopher Smith Treasurer:

Mrs Jacqueline Trent

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20ACCOUNTS FOR THE YEAR ENDED 31 August 2023 Dorset South and West Circuit Clrcurt rn$tri¢t•d M4*1 Tn￿1 Restrict Funds Fund Funds Tola15 this Totals last SECTION A a1 RECEIPTS Note a2 AssÈssmenVShare 153.511 153.511 115.198 a3 a4 Ca ital wei Bank and CFB interest and Investment inwme 785 86,350 87.135 19.159 2.312 21.471 2.207 Grants 14.636 Other receipts TOTAL RECEIPTS 9.213 423.947 433.159 163,509 443.106 88.662 695.277 la81 132.039 SECTION b1 b2 PAYMENTS Stipends. salaries. NIC. Pension and travel cost5 183.468 183.468 147.225 b3 Manse Costs 27,198 27.198 27.902 b4 AdmInistrat￿)n etc 7.896 7.896 2.681 b5 District Assessrnent 22.158 71.104 93.262 55.425 b6 b7 Grants & donations Westham & Tolpuddl8 12,520 40,510 19.￿J5 40.510 19.505 21,011 198.791 b8 Other payments TOTAL PAYMENTS bg 129,786 254.S72 384.3S8 Ib91 453,035 SECTION C NET RECEIPTSIPAYMENTS FOR THE YEAR a7-b9 33.723 188.534 88.662 310.918 320,996 Total funds ht fon¥ard frorn last 11,C¥)2 515,121 526,123 847,119 Sub totsl c1+c2 44.725 703.655 88.662 837.041 526.123 Transfers and &l'ustment5 TOTAL FUNDS AT END OF YEAR {c3+c41 44.725 703.655 88.662 837.041 Ic81 526.123 Ic61 SECTION D FOR INFORMATION ONLY: MONEY RECEIVED AND PASSED ON TO EXTERNAL ORGANISATIONS these amounts should not be included in total recei payments above) d1 Balance brou ht forward from last ear d2 Offerin sIGifts - received for extemal an￿at￿￿5 d3 Offering51Gifts- passed to exlernal organi5ation5 d4 BALANCE SMLL TO BE PAJD d1 +d2-d3 rcutr_andtr2023 {1) 1c41

Dorset South and West

Circuit

SUMMARY OF CIRCUIT ACCOUNTS AND INTERNAL ORGANISATION REPORTING TO THE CIRCUIT MEETING

SECTION E Please follow the Guidance Notes to complete this page

Summary of the Circuit accounts for the year ended 31 August 2023 and Internal Organisations reporting to the Circuit Meeting. Note that the funds of an Internal Organisation would normally be Restricted funds unless it could be clearly shown that they could be used for any Methodist purpose. This section must be completed to arrive at the gross receipts and payments totals of the Circuit. If gross income exceeds the Accruals threshold of £250,000, then the Accruals method of accounting AND A DIFFERENT FORM must be used to report the accounts (see Methodist website). Please refer to the guidance notes regarding transfers between the Circuit and connected Circuit Organisations.

SECTION E SECTION E SECTION E SECTION E SECTION E SECTION E SECTION E SECTION E SECTION E
Summary of the Circuit accounts for the year ended 31 August 2023 and Internal Organisations reporting to the Circuit Meeting. Note that the funds of an
Internal Organisation would normally be Restricted funds unless it could be clearly shown that they could be used for any Methodist purpose. This section
must be completed to arrive at the gross receipts and payments totals of the Circuit. If gross income exceeds the Accruals threshold of £250,000, then the
Accruals method of accounting AND A DIFFERENT FORM must be used to report the accounts (see Methodist website). Please refer to the guidance
notes regarding transfers between the Circuit and connected Circuit Organisations.
INTERNAL
ORGANISATIONS		 Net Receipts/
Payments		 Adjustments Opening
balances		 Closingbalances
e1
e2
e3
e4
e5
e6
e7
e8 Sub total of Internal
Organisations funds		 (e11) (e12)
e9 Circuit accounts (totals
brought forward from
page 2 - totals column)		 310,918 (c7) 526,123 (c6) 837,041 (c8)
e10 TOTAL CASH FUNDS
HELD BY CIRCUIT		 310,918 **526,123 ** (x) **837,041 ** (y)
SECTION F

SECTION F

STATEMENT OF ASSETS AND LIABILITIES

SECTION F
STATEMENT OF ASSETS AND LIABILITIES		 SECTION F
STATEMENT OF ASSETS AND LIABILITIES
CIRCUIT - CASH FUNDS HELD at 31 August 2023 OPENING
BALANCES		 CLOSING
BALANCES
f1 Cash in hand
f2 BankCurrentAccount 3,345 28,315
f3 Bank DepositAccount
f4 Central FinanceBoard 7,657 65,638
f5 Trustees for Methodist Church Purposes 515,122 743,089
f6 Other funds
f7 SUB TOTAL **526,123 ** (c6) 837,042 (c8)
f8 Total funds held by Internal Organisations (the
closingbalance totals above) (e12)		 (e11) (e12)
f9 TOTAL CASH FUNDS HELD BY CIRCUIT **526,123 ** (x) 837,042 (y)
SECTION G At At
OTHER ASSETS and LIABILITIES
Loan(s)-showamount outstanding at yearend
Land andBuildings (seenotesreInsurancevalue)
Other Assets
Other Liabilities
Investments (includeEndowments)		 1 September 2022
8,138,420		 31 August 2023
5,718,902
g1 Investments (includeEndowments)
g2 Land andBuildings (seenotesreInsurancevalue) 8,138,420 5,718,902
g3 Other Assets
g4 Loan(s)-showamount outstanding at yearend
g5 Other Liabilities

f4 Include only Funds held at the Central Finance Board

f5 Include only CFB Funds held at Trustees for Methodist Church Purposes

g1 Include any other investments (not the cash element of TMCP trust accounts this is inserted in line f5)

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circuit-r_and_p-2023 (1) page 3

of Circuit...... Declarations and Scrutiny I confim th these Re￿ipt and Payment based accounts for the year to 31 August 2023 have been prepared from the recA)rds of the Cir￿lt arKI that tr￿Y indude all funds under the control of the Circuit meetr'ng. Signature of treasurer ... Name and address of treasurer ...... Postcode..... Presentation to the Circust mo01ing I confim that the annual report aThJ acuMJnts for the year 31 August 2023 wrelwill b8. presented to the Circuit mediry held on ... Signature of the Chair of meeting Nam8 of the Chair of the me6tirvJ Ind•pendent Examinerfs Report to the Trusto88 of the Charlty NUM￿r... Rasponsiblllll8s and basls of report I report to the trustees on my examination of Ihe aGcounts of the ... Circuit for Ihe year ended 31 August 2023 set oui on pages l. to .> As the Circuit's trustses. you are responsible for the preparation of the accounts in accordance 7*ith the requirements of thè Charities Act 2011 ('the ACY). I rèport in resFect of my examination of the Circuivs accounts carried out under section 145 of the Act and. in carrying out my examinab'on, I have followed all Ihe applicable Directions given by the Charity Commission under seclion 145(5)(b) of the ACL . delets or circle as appropriats

ame of Cirajit .. Indopondent Examlnerfs Statement I have completed my examinab'on. I confirn that no material matters have come to my attention in connection with the examinat'on (other than that disdosed bel￿￿) which give me cause to believe that in. any material respect the accounting records ¥￿￿ not kept in accordance with seclion 130 of the A¢t' or accounts do not accord the accounting records. I have no cor)cems and have come acmss rm) other matters in ¢¥)nned1(￿ with the examination to which attention should be drawn in this report in order to enable a proper under5tsndirKJ of the accounts to be reached. I havefftave nor obtained irKlependent verification of all investments the Trustees for Methodist Church Purposes or held in other trusts. bank balances and funds at the Central Finance Board of the Methodist Church which are individually in excess of £10,IKM) (ten thousand pourKls) at the balance sheet date. Signature of ind8Fendent examiner Name of independent examiner Relevant professional qualification of indepwKlent examiner ... Name of firni (wthere appropriate) Address .LLLI().I.&.C(>Ltp . Postcode .................. iJiif%jl DT4 7BJ delete or arde as appropr

The Methodist Church Annual Report and Accounts Dorset South and West Circuit For the year 1 September 2022 to 31 August 2023 Registered Charity: Registration Number 1150182

Southampton District Circuit No 26/8

Ministers Revd John Yarrien Superintendent Minister Revd Ruth Lownsbrough Revd Jane Wilson Circuit Stewards Ms Sue Bird Senior Steward Mrs Jacqui Trent Circuit Treasurer Mr Ross Seagrave Mrs Margaret Sibley Mrs Pam Woodland Mrs Janice Young Mr Chris Smith appointed 14 June 2023

Dorset South and West Methodist Circuit Charity Number 1150182 Annual report for year ended 31 August 2023

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Basis of preparation and legal framework

The Charity's annual report and accounts for the year ended 31 August 2023 have been prepared in accordance with Accounting Reporting by Charities; Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland - Charities SORP FRS 102 effective 1 January 2015.

1. Administrative Details

1.9 Current Staff

Superintendent Minister Ministers

Revd John Yarrien Revd Ruth Lownsbrough Revd Jane Wilson

Lay staff

Circuit Administrators

Community Outreach Worker Westham Children and Families workers

Mrs Maria Jacobson Mrs Jacqui Trent Mrs Jayne Newton Mrs Jenny Farmer Mr Peter Jenner

Dorset South and West Methodist Circuit Charity Number 1150182 Annual report for year ended 31 August 2023

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2. Structure and Governance

2.1 The Circuit is governed in accordance with the Constitutional Practice and Discipline of the Methodist Church; its organisation is structured around the circuit meeting that meets at least three times a year.

2.2 The circuit meeting is supported by regular meetings of the Circuit Leadership Team (CLT) to conduct day-to-day business and considers matters to be brought to the circuit meeting. The CLT consists of all active ordained ministers, the circuit stewards, the circuit administrators and other staff members as appropriate.

2.3 The Local Preachers and Worship Leaders meeting is held at least three times a year to consider the worshipping life of the church and consists of all ordained ministers, local preachers and worship leaders.

2.4 The circuit meeting may also set up other groups and committees to deal with specific tasks that may arise.

3. Objectives and Activities

3.1 The purposes of the Methodist Church are and shall be deemed to have been since the date of the Deed of Union, the advancement of (A) the Christian faith in accordance with the doctrinal standards and the discipline of the Methodist Church; (B) any charitable purposes for the time being of any Connexional, District, Circuit, local or other organisation of the Methodist Church; (C) any charitable purpose for the time being of any society or institution subsidiary or ancillary to the Methodist Church; (D) any purpose for the time being of any charity being a charity subsidiary or ancillary to the Methodist Church.

3.2 The Circuit's principal objectives and activities are to enable its churches to work towards their vision of deepening their Christian faith to reach out to others by sharing the good news of Jesus Christ.

3.3 The Circuit provides staff and preachers education and pastoral oversight which enables the local churches to provide Christian worship, spiritual development and pastoral care both to the church members and the wider community.

3.4 The Circuit agrees property and financial policies that help churches focus on their core business; building the kingdom of God through transformed lives as Disciples of Christ.

3.5 The Circuit promotes Our Calling priorities; social holiness, by encouraging its members to make disciples, and to work for social justice.

3.6 The Trustees confirm that they have referred to the guidance contained in the Charity Commission general guidance on public benefit when reviewing the Charity's aims and objectives.

Dorset South and West Methodist Circuit Charity Number 1150182 Annual report for year ended 31 August 2023

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4. Our Mission Statement

The Circuit exists to share the love of God made known to us in Jesus Christ through the power and presence of the Holy Spirit. We do this through

Approved by Circuit Meeting 9[th] March 2021

Dorset South and West Methodist Circuit Charity Number 1150182 Annual report for year ended 31 August 2023

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5. Achievements, performance and future

The Dorset South and West Circuit was formed on 1 September 2018 by an amalgamation of the former circuits of Bridport & Dorchester, Portland and Weymouth.

2022-2023: a review of the year

The Westham Centre – Progress Report October 2023

The Westham Centre is a mission project funded and supported by Dorset South & West Methodist Circuit. It is monitored and supported by Westham Management Group, which includes ministers, circuit stewards, lay staff and centre volunteers.

The centre has regular hirings and the centre management team are particularly keen to welcome hirers who will add to the wellbeing of local residents. At present young people’s activities, adult support groups and exercise classes go some way towards this aim.

In addition the community worker is developing new and existing activities, in line with the views of people attending the centre.

Our Foodbank offers support for those on low incomes providing food, Citizens Advice, clothing and equipment. Soon we will add laundry facilities.

Warm Welcome Café developed alongside Foodbank. A free lunch and activities are available. The café ran through the summer at the request of customers.

The local 6th Form College partnered with us on a garden project , working on gardening skills and designs, planting in the spring and having a celebration party. We now have local volunteers working in the garden.

Westham Wigglers Toddler Group reaches 15-20 families each week. There is a good rapport between the parents and various members have asked for specific support such as food bank, referring to Family Matters etc. There is a popular table for swapping clothing and equipment.

We have had several one-off events this year bring the community together. An Open Day , Fun Days , a week of local activities in the summer which included clearing gardens for residents.

The Centre team is always looking for ways to support other community development in the area. We have funded free places for Westham young people at our local outdoor education centre. This has been greatly appreciated by families.

Uploders Pop Up Post Office

With post offices closing rather than opening these days, the weekly Pop-Up Post Office facility at Uploders chapel enjoys a steady flow of customers both for the Post Office and for the opportunity to socialise over cake and a cuppa. In a small village where very little happens the chance to socialise on a weekly basis is clearly

Dorset South and West Methodist Circuit Charity Number 1150182 Annual report for year ended 31 August 2023

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warmly welcomed. The hosting is now being shared between ourselves and the locals so that this is now fast becoming a community project in which the locals have stepped up to the mark to support it in the most encouraging way

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Broadmayne Easter Gardens

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In Broadmayne there are excellent relationships between the churches and the First School so just before Easter five church members were invited to make Easter Gardens with Year 1.

The pupils were very excited and eager to make their own gardens, but first Rev David Johnson told them the Easter story. There was much interaction with the pupils demonstrating their knowledge of what happened 2000 years ago.

Then it was time to be creative. The pupils scooped soil into their trays, added a tomb with a large one in front, made a path to the tomb, planted flowers, covered the soil with moss and finally added the three crosses.

Weymouth Bay Dementia Café

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In April 2022 we started a drop in cafe for people with dementia and their carers. We meet on the first Friday of the month. We have a different topic each month and have word searches, colouring, quizzes, flower arranging, bingo, cake decorating, and singing. Possibly the most important thing we offer is a safe place where everyone can relax, laugh and chat and find friends.

Portland Churches Together Picnic and Parables

During the summer of 2023, Christians working together on Portland will have prepared and delivered six outreach sessions in the community garden spaces on Portland, three in Easton Gardens and three in Victoria Gardens.

This group has a passion for sharing Christian faith in really creative ways, using drama, music, craft activities, testimony and outdoor preaching. This creative way of sharing faith has enabled people with very different gifts and skills to work together to enable the events to happen.

The fruits of these events can be measured by the faith conversations people have had in the preparation and delivery of Picnics & Parables, between Christians and with others, the strengthening of relationships, in showing that the Christian faith is not dull and boring and that relationship with Jesus is relevant in today’s living.

Safeguarding training has continued this year with Foundation courses being delivered.

Dorset South and West Methodist Circuit Charity Number 1150182

Annual report for year ended 31 August 2023

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Staffing

We were successful in the stationing process and Revd Jane Wilson will be joining us in September 2022, with responsibilities for Bridport United Church and Uploders, together with mission across the Circuit, initially focussing on the Westham Hub. Mrs Jayne Newton started as the Community Support Worker for Westham, as we prepared to say goodbye to Janet Amey, who will be moving to Stockport in her role as Deacon.

Mrs Jacqui Trent was appointed Circuit Treasurer from September, and this forms part of her paid role. Safeguards have been put in place to ensure that there are no conflicts of interest.

Mission

We were able to support churches across the circuit with Mission and Buildings Resilience grants. These funded such things as new windows at Chickerell, support for a chapel café at Broadmayne and a monthly Dementia Café at Weymouth Bay.

5.1 People Our three ministers have been able to get out and meet people face to face as the Covid pandemic became less serious. The lay team and Supernumeraries have supported the ministers throughout the year.

supported the ministers throughout the year.

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Revd John Yarrien

Revd Ruth Lownsbrough Revd Jane Wilson

5.2 Property.

5.3 All church premises are well used, providing a wide range of worship and activities in their respective communities. All quinquennials are up to date.

Dorset South and West Methodist Circuit Charity Number 1150182

Annual report for year ended 31 August 2023

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6. Financial Review

6.3 The unrestricted funds are allocated as follows:General Fund £67754.17 Mission Fund £79335.08 Property Fund £59902.55 Heritage Fund £ 1851.70 Buildings Resilience Fund £67754.17 Totalling £837041.98

7. Grants Policy

The Circuit Meeting 9 March 2020 agreed to adopt the following Grants Policy. Each building-funding application should be prepared, and will be assessed, through consideration of the following:

  1. How will your scheme increase Kingdom of God work in your community?

  2. Is there any other building in your location that could fulfil the functions of your scheme as effectively? – church or secular.

  3. Have you discussed your scheme with neighbouring churches of all denominations and with your local community?

  4. Is your scheme compatible with the anticipated life of your church fellowship.

  5. Have you thought of other ways of doing Kingdom of God work in your community without your building?

Dorset South and West Methodist Circuit Charity Number 1150182 Annual report for year ended 31 August 2023

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  1. Without the upgrading and maintenance of your building to occupy you, what would be released in terms of your energy and finance to let God's Kingdom take flight in your community in new ways?

  2. Are your premises a hindrance to mission rather than a basis for undertaking Kingdom of God work in your locality?

Applications have been made to both funds, Mission Fund and Buildings Resilience Fund, during the year.

8. Risk Management

Income and expenditure is being monitored in total and is compared with the approved budget on at least a half yearly basis to detect trends as part of the risk management process to avoid unseen calls on reserves.

9. Safeguarding

It is the Methodist Church's intention to value every human being as part of God's creation and the whole people of God. At the heart of the Methodist community is a deep sense of the place of welcome, hospitality and openness, which demonstrates the nature of God's grace and love for all.

Our church communities are called to be places where the transformational love of God is embodied and life in all its fullness is a gift, which is offered to all people.

There are no distinctions regardless of gender, race, disability, sexual orientation, religion/beliefs, pregnancy/maternity and gender reassignment; as a result, everyone has the right to protection from abuse and to be treated no less favourably than others, irrespective of any personal or protected characteristic.

The Dorset South and West Circuit commits itself to ensuring the implementation of the Connexional Safeguarding Policy, government legislation, guidance and safe practice in the circuit and in the churches. The Circuit commits itself to the provision of support, advice, training for lay and ordained people that will ensure everyone is clear and confident about their roles and responsibilities in safeguarding and promoting the welfare of children and adults who may be vulnerable.

10. Reserves Policy

10.1 The Circuit's objectives and activities are to facilitate sharing of resources amongst the local churches to empower them to function as effective witness, mission and caring centres.

10.2 To do this the Circuit

Dorset South and West Methodist Circuit Charity Number 1150182

Annual report for year ended 31 August 2023

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10.6 Taking into consideration all the above factors the Circuit needs to hold in the combined general and property repair funds, £96090.00 being three months expenditure. The current levels could increase over the next three years with the employment of extra staff and setting assessments at a level to meet the needs of the Circuit. No payment holidays were given to churches in this financial year, and all assessments have been collected. It is intended to continue to increase church assessments so that the Circuit can balance its books over time. The increase for 2023-2024 was 10 %

10.7 The Model Trust Fund at £743089.00 is held as a reserve to cover major property expense and to expand mission work within the Circuit.

Dorset South and West Circuit Notes to support accounts

1. These accounts are compliant to the FRS102 and FRS102 2015 SORP standards. The accounts have been prepared in accordance with applicable charity law in England, this being the Charities Act 2011 and SI 2008/629 (Charities Accounting and Reporting Regulations).

2. Funds

The funds held constitute: General Funds, which are unrestricted, are held for any purpose of the Circuit. The Circuit Model Trust Funds has wide purposes defined in Standing Orders and is categorised as unrestricted. Any funds may be represented by more than just cash.

3. Accounting policies

Basis

These accounts have been prepared on the basis of historical cost, except that investments are shown at their market value at the end of the year, on the accrual basis to show a true and fair view of the Circuit's financial position and activities.

Dorset South and West Methodist Circuit Charity Number 1150182 Annual report for year ended 31 August 2023

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Based on the monetary assets and human resources available to the Circuit at 31 August 2021, the trustees believe the Circuit is a going concern.

Income recognition

Income is included in the Statement of Financial Activities (SOFA) when the Circuit becomes entitled to the resources, it is probable we will receive the resources; and the monetary value can be measured with sufficient reliability.

Expenditure

Expenditure is recognised when a liability is incurred or a constructive obligation arises and the outflow of economic benefit is considered more likely than not, committing the Circuit to pay out resources.

Grants

Grants made by the Circuit from its own funds are recognised in full at the time of agreement or when the Circuit accepts that there is a legal or operational obligation to make the payment. When the grant is recurrent over more than one year the balance payable in future years is treated as a provisions for future commitments in the Balance Sheet against the appropriate fund, the provision being released in future years as instalments are paid in accordance with the originally agreed terms.

VAT

Since the Circuit is not VAT registered, all input VAT is charged with the expenses to which it refers.

Tangible fixed assets for use by the Circuit.

These are capitalised if they can be used for more than one year, and individually cost less than £1000.00. The freehold property is shown in the accounts at £8,138,420.00 deemed values, of which the land component is deemed to be nil. No depreciation is provided on the buildings because the trustees consider the residual fair value of the manse buildings and others, to be not less than its market value. Any depreciation would not be material. The properties have been reviewed for impairment.

Investments

Investments are valued in the balance sheet at market value at the year end. Investment income is included in the accounts when receivable and any gains or losses on revaluation at the end of the year are shown in the SOFA.

Pensions

Dorset South and West Methodist Circuit Charity Number 1150182 Annual report for year ended 31 August 2023

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Most ordained presbyters and deacons are members of the Methodist Ministers' Pension Scheme (MMPS). This is a defined benefit scheme. The Supreme Court held in 2014 that Methodist Ministers are not employees of the Church. For simplicity when dealing with National Insurance Contributions and pension contributions the terms "employer" and " employee" are used as they would be in an employing body. The Connexion accounts the MMPS a pension scheme and shows the figures in the annual Methodist Church in Great Britain accounts.

On the other hand, lay employees are contractually employees and have the option of joining a Pension Scheme. The Circuit uses the NEST scheme for lay employees. Contributions are 6% for both employer and employee.

Dorset South and West Methodist Circuit Charity Number 1150182 Annual report for year ended 31 August 2023

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